Wesley Hospital Installs a New Parking Lot

Multiple Choice

Wesley Hospital installs a new parking lot.The paving cost $60000 and the lights to illuminate the new parking area cost $24000.Which of the following statements is true with respect to these additions?

A) $60000 should be added to the Land account.
B) $24000 should be added to Land Improvements.
C) $84000 should be added to the Land account.
D) $84000 should be added to Land Improvements.